Mileage log guide
What to record, how total miles fit in, and where to find the rules. A reference for US gig drivers, whether you use Orphie or a notebook.
Updated September 2026 · General information, not tax advice. Ask a tax professional about your own return.
What a mileage log needs
Publication 463, Table 5-1, lists the amount, time, place, and business purpose of car use. For mileage records, that means the miles, date, destination, and reason for each business drive.
| Record item | What Orphie records and what you add |
|---|---|
| Amount | Orphie logs miles during the shifts you start. You review the record and decide which miles qualify as business. |
| Time | The saved shift includes the date and start and end times. Shift time excludes pauses. |
| Place | GPS shifts have a route map. If you turn on City names in descriptions, the phone’s map service adds the start and end cities to the description. Stops have no names. Add destination details when needed. |
| Business purpose | You choose app labels and review the drafted description. Edit it and add a note to explain the work. A label alone does not decide deductibility. |
The table also calls for the car’s total miles and the date you started using it for business. You enter the vehicle’s in-service date and odometer readings in Orphie; it does not record those as you drive.
This is a mileage record reference, not a complete car-expense checklist. Table 5-1 also covers costs and improvements. What else you need depends on your deduction method and circumstances.
When to write it down
Records made at or near the time carry more weight than a statement prepared later. A weekly log accounting for that week’s use can count as timely. See Publication 463, Timely kept records.
A contemporaneous log is not the only option. If records are incomplete, you may need a specific account of the missing details and corroborating evidence. The requirements depend on the missing element and the circumstances. See 26 CFR § 1.274-5T(c).
Orphie’s way is to log during your shift, then review and Save. That is a workflow choice, not the IRS’s only permitted way to keep records.
Total miles and your odometer
Schedule C, Part IV, asks about business, commuting, and other miles. Use the form and instructions for your filing year. Part IV applies when you claim car expenses and are not required to file Form 4562 for that vehicle.
A practical habit is to record your odometer at the start and end of the car’s business use in the year. For a full year, that means January 1 and December 31. Use the appropriate dates if you start or stop using the car partway through the year. The form does not prescribe those exact reading dates.
| Form reference | Where the information comes from |
|---|---|
| 43 · In-service date | Your vehicle record. You enter the month, day, and year you first used the car for business. |
| 44a · Business | The Log’s year total, filtered to the vehicle and tax year. Review that the logged miles qualify before using the total. |
| 44b and 44c · Commuting and other | Yours to split. Orphie does not classify commuting or personal miles. |
| Total miles | The difference between odometer readings for the car’s period of use. This explains the total behind line 44; it is not a separate field to fill. |
| 45–47b · Vehicle use and evidence | Yours to answer from your circumstances and records. Orphie does not answer these questions. |
Example: Sam’s 2025
Sam is a sample driver. These are fixed example records for a full year, not a projection or an Orphie screen.
- Odometer on January 1, 2025: 18,020 miles. On December 31, 2025: 48,210 miles.
- Total driving: 48,210 − 18,020 = 30,190 miles.
- Business miles in Sam’s Log: 26,050 miles, about 86% of the total.
- Other driving: 30,190 − 26,050 = 4,140 miles. This combines commuting and personal driving.
For the 2025 Schedule C, line 43 is 03/11/2024, when Sam placed the car in service for business. Line 44a is 26,050. Sam must split the remaining 4,140 between 44b, commuting, and 44c, other. Lines 45–47b are Sam’s to answer.
26,050 × 70¢ = $18,235 est.
This is a deduction estimate using the 2025 IRS business rate. A deduction lowers taxable income; it is not cash, a refund, or tax saved. It assumes the miles qualify and Sam is eligible to use the standard rate. Commuting is not deductible. See Publication 463’s eligibility rules.
A plausible total does not prove business purpose. The mileage comparison tool checks arithmetic only.
Orphie’s Taxes tab shows each vehicle’s business miles for the year, and the PDF it shares for your tax preparer labels lines 43 and 44a. It doesn’t split commuting from other driving (44b and 44c), answer 45 through 47b, or fill in your return. Backup isn’t available yet.
The standard mileage rate
An estimated deduction is logged business miles multiplied by the IRS business rate for the date. A deduction lowers taxable income; it is not cash, a refund, or tax saved. Eligibility and which miles qualify still matter. See Publication 463, Standard Mileage Rate.
| Driving date | Business rate per mile |
|---|---|
| 2024 | 67¢ |
| 2025 | 70¢ |
| Jan 1–Jun 30, 2026 | 72.5¢ |
| Jul 1–Dec 31, 2026 | 76¢ |
Source: IRS standard mileage rates. Or use rate by date.
The standard rate replaces actual car expenses such as gas, repairs, insurance, and depreciation. You cannot deduct those costs again for the same use. Qualifying business parking fees and tolls can be deducted on top; commuting parking is not deductible. See Publication 463’s standard-rate and parking rules.
For a car you own, you must choose the standard rate in the first year the car is available for business use if you want that option. Later switching has rules. For a leased car, choosing the standard rate means using it for the entire lease period, including renewals. See Choosing the standard mileage rate.
The rate is not allowed if you use five or more cars at the same time in the business. Certain prior depreciation choices also rule it out, including MACRS, section 179, and a special depreciation allowance. Prior actual-expense claims on a leased car can also prevent its use. Check the full list in Standard mileage rate not allowed before choosing a method.
Commuting is not business mileage
The cost of commuting between home and your regular workplace is not deductible. Whether a particular drive counts as commuting or business travel depends on your situation, including your work locations. Publication 463, chapter 4, explains transportation rules and exceptions.
Orphie logs the miles you choose to log. It does not decide which miles qualify or classify commuting. Starting a shift does not turn a commute into business driving.
How long to keep records
Generally, keep records supporting a deduction for three years after filing the return. An early return is treated as filed on its due date. Longer periods apply in some cases, and property records may need to be kept longer. See Publication 463, How Long To Keep Records and Receipts, and the IRS retention guidance.
Check the period that applies to your records before discarding them. Orphie’s local storage is not a backup service, and backup isn’t available yet. Export your records from the Taxes tab or Settings and keep the files for as long as you need them.
Tax questions
Does the IRS require an odometer reading for every trip?
The record items in Publication 463, Table 5-1, do not prescribe a reading for every trip. They call for business mileage and total miles, among other details. Boundary readings are a practical way to establish total driving for the car's period of use.
Is a GPS mileage log good enough?
GPS can help record miles, dates, and routes. It does not prove business purpose or eligibility by itself. Review the required details and any supporting evidence under Publication 463. No app can decide whether your records support your deduction.
What if I forgot to log a shift?
Orphie lets you add a shift by hand. It stays marked "Added by hand" and has no route. For missing tax records, a specific statement and corroborating evidence may be needed; do not invent drives. See 26 CFR § 1.274-5T(c) and ask a tax professional about your circumstances.
Is the estimated deduction tax advice?
No. It is arithmetic using logged miles and the published IRS rate. It is not tax saved or a refund. The standard-rate eligibility rules and business-use rules still apply.
Can I deduct gas and repairs too?
Not for the same driving when you use the standard mileage rate. That rate replaces those actual car expenses. Qualifying business parking and tolls can be added separately. See Publication 463.
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